摘要
企业并购重组作为重大经营事项,具有较大的不确定性和较高的复杂性,其中蕴含着许多风险。防范化解重大风险是国有企业经营发展的重中之重,内部控制是风险管理的重要组成部分,通过良好的内部控制,国有企业可以在兼并重组和战略性组合的过程中有效防范相关风险。论文基于国企A公司收购民企B公司的案例,对两公司并购重组后内部控制体系对接过程进行介绍,以期为未来相关实践及探索提供经验与启示。
M&A and reorganization of enterprises have greater uncertainty and higher complexity,which contains many risks.To prevent and resolve major risks is the top priority for the operation and development of state-owned enterprises.Internal control is an important part of risk management.Through good internal control,state-owned enterprises can effectively prevent relevant risks in the process of merger and reorganization and strategic combination.Based on the case of state-owned enterprise a acquiring private enterprise B,this paper introduces the docking process of internal control system after the merger and reorganization of the two companies,in order to provide experience and Enlightenment for the future practice and exploration.
作者
仲小兵
酆尘颖
刘旭
Zhong Xiaobing;Feng Chenying;Liu Xu(Jiangsu Guojin Capital Operation Group Co.,Ltd.,Nanjing,Jiangsu,210019;State Grid Jiangsu Electric Power Co.,Ltd.,Nanjing,Jiangsu,210024)
出处
《市场周刊》
2021年第3期100-102,共3页
Market Weekly
基金
2020年度“江苏省社科应用研究精品工程”财经发展专项课题一般资助项目“省级党政机关和事业单位所办企业集中统一监管路径与模式研究--以江苏省为例”(项目编号:20SCB-57)。
